{"data":{"id":"us-md/md.-code-tax-property-14-705","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 14–705","heading":"","body":"If an escaped property assessment of personal property is made under § 8-417 of this article, an additional assessment penalty equal to 20% of the escaped property assessment shall be added to the assessment of the personal property.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=14-705","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"9488f3b989813324f61a442dcea2681f0da5cd76cc405fd5fdc9e5b3271f9130","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-14-704","next":"us-md/md.-code-tax-property-14-801"},"notice":"GroundRules: Original legal text. Not legal advice."}